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21 |
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Trade liberalization and conditional accounting conservatism: evidence from import competitionReview of quantitative finance and accounting, 2019-10, Vol.53 (3), p.811-844 [Peer Reviewed Journal]Springer Science+Business Media, LLC, part of Springer Nature 2018 ;Review of Quantitative Finance and Accounting is a copyright of Springer, (2018). All Rights Reserved. ;ISSN: 0924-865X ;EISSN: 1573-7179 ;DOI: 10.1007/s11156-018-0767-9Full text available |
22 |
Material Type: Article
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The Effects of Contracting, Litigation, Regulation, and Tax Costs on Conditional and Unconditional Conservatism: Cross-Sectional Evidence at the Firm LevelThe Accounting review, 2007-05, Vol.82 (3), p.759-796 [Peer Reviewed Journal]Copyright 2007 American Accounting Association ;Copyright American Accounting Association May 2007 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.2007.82.3.759 ;CODEN: ACRVASFull text available |
23 |
Material Type: Article
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The effect of managerial overconfidence on the conditional conservatism and real earnings managementJournal of Islamic accounting and business research, 2020-02, Vol.11 (3), p.708-720 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2020 ;ISSN: 1759-0817 ;EISSN: 1759-0825 ;DOI: 10.1108/JIABR-03-2017-0030Full text available |
24 |
Material Type: Article
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The relationship between managerial entrenchment and accounting conservatismJournal of facilities management, 2021-11, Vol.19 (5), p.612-631 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1472-5967 ;EISSN: 1741-0983 ;DOI: 10.1108/JFM-11-2020-0087Full text available |
25 |
Material Type: Article
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Análise dos efeitos dos instrumentos financeiros no conservadorismo contábil em bancos brasileirosRevista Contemporânea de Contabilidade, 2020, Vol.17 (44), p.3-16 [Peer Reviewed Journal]LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 1807-1821Full text available |
26 |
Material Type: Article
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Accounting conservatism and voluntary corporate governance mechanisms by Australian firmsAccounting and finance (Parkville), 2012-09, Vol.52 (3), p.631-662 [Peer Reviewed Journal]2011 The Authors. Accounting and Finance © 2011 AFAANZ ;Copyright Blackwell Publishing Ltd. Sep 2012 ;ISSN: 0810-5391 ;EISSN: 1467-629X ;DOI: 10.1111/j.1467-629X.2011.00410.xFull text available |
27 |
Material Type: Article
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The impact of conditional and unconditional conservatism on trade credit: evidence of Tehran Stock ExchangeAudit financiar (Bucharest, Romania ), 2017-02, Vol.15 (145), p.93-102 [Peer Reviewed Journal]ISSN: 1583-5812 ;ISSN: 1844-8801 ;EISSN: 1844-8801 ;DOI: 10.20869/AUDITF/2017/145/93Full text available |
28 |
Material Type: Article
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Voluntary IFRS adoption and accounting quality: Evidence from JapanEconomic research - Ekonomska istraživanja, 2021-01, Vol.34 (1), p.1985-20122021 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 2021 ;2021 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. This work is licensed under the Creative Commons Attribution License http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1331-677X ;EISSN: 1848-9664 ;DOI: 10.1080/1331677X.2020.1860793Full text available |
29 |
Material Type: Article
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The Theory of Cognitive-Conditional Conservatism in AccountingMathematics (Basel), 2020-09, Vol.8 (9), p.1552 [Peer Reviewed Journal]2020. This work is licensed under http://creativecommons.org/licenses/by/3.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2227-7390 ;EISSN: 2227-7390 ;DOI: 10.3390/math8091552Full text available |
30 |
Material Type: Article
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Effects of Accounting Conservatism on Financing through Banks and Financial Institutions in Firms listed in Tehran Stock Exchangeمجله دانش حسابداری, 2016-11, Vol.7 (26), p.151-170 [Peer Reviewed Journal]ISSN: 2008-8914 ;EISSN: 2476-292X ;DOI: 10.22103/jak.2016.1537Full text available |
31 |
Material Type: Article
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CFO attributes and accounting conservatism: evidence from MalaysiaPacific accounting review, 2021-08, Vol.33 (4), p.525-548 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2021 ;ISSN: 0114-0582 ;EISSN: 2041-5494 ;DOI: 10.1108/PAR-07-2020-0088Full text available |
32 |
Material Type: Article
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The Effect of Conditional Conservatism and Agency Cost on Investment-Cashflow SensitivityInternational Research Journal of Business Studies, 2018-01, Vol.10 (2), p.68-88 [Peer Reviewed Journal]ISSN: 2089-6271 ;EISSN: 2338-4565 ;DOI: 10.21632/irjbs.10.2.68-88Full text available |
33 |
Material Type: Article
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Sticky cost behavior and its implication on accounting conservatism: a cross-country studyJournal of financial reporting & accounting, 2020-03, Vol.18 (1), p.169-197 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2020 ;ISSN: 1985-2517 ;EISSN: 2042-5856 ;DOI: 10.1108/JFRA-08-2018-0071Full text available |
34 |
Material Type: Article
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Agency-based demand for conservatism: evidence from state adoption of antitakeover lawsReview of accounting studies, 2013-03, Vol.18 (1), p.95-134 [Peer Reviewed Journal]Springer Science+Business Media, LLC 2012 ;Springer Science+Business Media New York 2013 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-012-9205-8Full text available |
35 |
Material Type: Article
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International financial reporting standards and conservatism in the Association of Southeast Asian Nations countries: Evidence from Jurisdiction Corruption IndexAsian review of accounting, 2018-11, Vol.26 (4), p.487-510 [Peer Reviewed Journal]Emerald Publishing Limited 2018 ;ISSN: 1321-7348 ;EISSN: 1758-8863 ;DOI: 10.1108/ARA-06-2017-0098Full text available |
36 |
Material Type: Article
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Earnings quality in ex-post failed firmsAccounting and business research, 2009-01, Vol.39 (2), p.119-138 [Peer Reviewed Journal]Copyright Taylor & Francis Group, LLC 2009 ;Copyright Wolters Kluwer (UK) Ltd. 2009 ;ISSN: 0001-4788 ;EISSN: 2159-4260 ;DOI: 10.1080/00014788.2009.9663353 ;CODEN: ACBRB5Full text available |
37 |
Material Type: Article
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Asymmetric Persistence and the Market Pricing of Accruals and Cash FlowsAbacus (Sydney), 2016-03, Vol.52 (1), p.140-165 [Peer Reviewed Journal]2016 Accounting Foundation, The University of Sydney ;ISSN: 0001-3072 ;EISSN: 1467-6281 ;DOI: 10.1111/abac.12072 ;CODEN: ABACAFFull text available |
38 |
Material Type: Article
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Systematic Risk and Conditional ConservatismTaḥqīqāt-i mālī, 2013-08, Vol.15 (1), p.109-128 [Peer Reviewed Journal]ISSN: 1024-8153 ;EISSN: 2423-5377 ;DOI: 10.22059/jfr.2013.35435Full text available |
39 |
Material Type: Article
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Moderating effect of IFRS adoption on FDI and conditional accounting conservatism in South AsiaJournal of accounting in emerging economies, 2019-03, Vol.9 (1), p.51-74 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2019 ;ISSN: 2042-1168 ;EISSN: 2042-1176 ;DOI: 10.1108/JAEE-03-2017-0035Full text available |
40 |
Material Type: Article
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Application of prudence in fnancial reporting – a habit or necessity?Acta Economica, 2015-02, Vol.13 (22) [Peer Reviewed Journal]ISSN: 1512-858X ;EISSN: 2232-738X ;DOI: 10.7251/ACE1522063SFull text available |